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16 Mar 2017, 4:24 pm by Matthew Odgers
S-Corps require that all shareholders be individuals (no entities) and US Citizens or residents. [read post]
6 Apr 2021, 5:00 am by John Jascob
For example, the Act does not seem to consider an entity that is the 100% owner of a subsidiary as the “Beneficial Owner” of such subsidiary; instead the subsidiary would be required to report individuals (whether at the 100% owner level or even higher up the ownership chain) that actually meet the ownership or control tests. [read post]
29 Mar 2010, 10:16 pm by Jacob Sapochnick
They include a limit on the number of shareholders (100 shareholders for tax years beginning after January 1, 2005, and 75 shareholders for tax years beginning prior to January 1, 2005); shareholders may only be U.S. citizens, legal permanent residents, and certain trusts and estates; and only one class of stock is permitted. [read post]
31 Mar 2022, 6:24 am by Jacob Tingen
For example, the business cannot have more than 100 shareholders, and all of them must be U.S. citizens. [read post]
17 Aug 2017, 3:59 am by Imke Ratschko
  They collect an extra $100 for each county within New York in which the corporation does business and an extra $25 for each county outside of New York City, with a maximum fee of $1,950. [read post]
17 Aug 2017, 3:59 am by Imke Ratschko
  They collect an extra $100 for each county within New York in which the corporation does business and an extra $25 for each county outside of New York City, with a maximum fee of $1,950. [read post]
7 Mar 2011, 12:17 pm
In re American Express Financial Advisors Securities Litig., Civil Action No. 1-04-cv-1773 (S.D.N.Y.). [read post]
23 Apr 2024, 4:27 pm by Seth Hilton
 Commercial entities and other non-LSEs will also have an opportunity to express interest in specific projects. [read post]
6 Jun 2023, 5:16 am by Justin Sherman
Just days before that, Indiana’s governor signed a comprehensive privacy bill, which enters into effect on Jan. 1, 2026. [read post]
6 Dec 2014, 5:18 am by Charles (Chuck) Rubin
So it looks like we will have extension law (for 2014 only), assuming the Senate approves the House bill and the President does not veto it. [read post]
18 Feb 2015, 7:00 am by Dennis N. Brager
An individual or business entity’s failure to file is addressed by an array of statutes, including: IRC 6651: Addresses the failure to file a tax return or to pay required taxes. [read post]
22 Mar 2017, 2:58 pm by Marco Rossi
The same should be true when a natural person ones 100% of the capital of a company, which owns 24 percent of the capital of the customer. [read post]